Tamil Nadu Duty on Transfers of Property (in Municipal Areas) Act, 2009 (Act 32 of 2009) – Section 3 – Partnership firm that purchased property in an auction conducted by the official liquidator and subsequently paid a 2% surcharge under protest when the registering officer demanded it during the registration of the sale certificate. The petitioner argued that the surcharge was illegally levied, citing previous court decisions. The respondents contended that the surcharge was valid under Section 3 of the Tamil Nadu Act 32 of 2009, arguing that the sale certificate acquired the character of a conveyance upon registration, making it subject to the surcharge.
The court considered arguments based on the interpretation of “instrument” under the Indian Stamp Act, 1899, and the applicability of Section 3 of the Tamil Nadu Act 32 of 2009 to sale certificates.